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Explicit cost dynamics [[electronic resource] ] : an alternative to activity-based costing / / Reginald Tomas Yu-Lee
| Explicit cost dynamics [[electronic resource] ] : an alternative to activity-based costing / / Reginald Tomas Yu-Lee |
| Autore | Yu-Lee Reginald Tomas <1964-> |
| Pubbl/distr/stampa | New York, : Wiley, c2001 |
| Descrizione fisica | 1 online resource (239 p.) |
| Disciplina | 658.15/52 |
| Collana | Wiley cost management series |
| Soggetto topico |
Direct costing
Cost accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-34121-1
9786610341214 0-471-04711-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
EXPLICIT COST DYNAMICS; Contents; Nonallocation Cost Management; Cost Dynamics; Costs Must Still Be Reduced; CHAPTER 1 LIMITATIONS OF COST ACCOUNTING; Improving Profitability; Management Competence; Need to Account for Costs; Impact of Standard Costing on Operations; Activity-Based Costing; Need for Nonallocation Cost Management; CHAPTER 2 WHAT IS EXPLICIT COST DYNAMICS?; What Does the Name Explicit Cost Dynamics Mean?; Explicit Costs and Implicit Costs; Explicit Cost Dynamics Cost Definitions; Why is ECD Necessary?; CHAPTER 3 UNDERSTANDING EXPLICIT COST DYNAMICS COSTS; Cost Types; Total Cost
Total Cost as a Multidimensional FunctionManaging Total Cost; Objective of Cost Management; CHAPTER 4 PROFIT DYNAMICS; System Dynamics and Time; Explicit Profit Dynamics; CHAPTER 5 BASIC EXPLICIT COST DYNAMICS MEASURES; Traditional Approach; Progressive Approach; Activity-Based Costing Approach; Who Is Right?; Allocation; Can the Unit Price Be Determined?; Objective of Cost Management; Explicit Cost Dynamics Measures; Cost Recovery Ratio; Program Margin; Answer to the Example Using the ECD Approach; CHAPTER 6 DEGREE OF FREEDOM MANAGEMENT; Related Activities and Causal Relationships Degree of Freedom ManagementWhat Is a Degree of Freedom?; Creating and Destroying Degrees of Freedom; Coupled and Decoupled Decisions and Program Justification; CHAPTER 7 OPERATIONAL INCONSISTENCIES; Learning and Experience Curve; Economies of Scale; Optimum Order Quantities; Machine Utilization and Efficiency; Operation Balancing; CHAPTER 8 RESOURCE AND PROGRAM MANAGEMENT; Resource Costs; Resource Cost Dynamics; Program Costs; Program Types; CHAPTER 9 PRACTICAL USE; Time; Time and Operations Improvements; Addressing the Potential Danger of Transfer Costing Product and Service RationalizationOutsourcing and Make Versus Buy; Product Pricing Considerations Using CRR; CHAPTER 10 IMPLEMENTING EXPLICIT COST DYNAMICS; Organization; Programs; Cost Management; Systems and Technologies; Ensuring a Successful Implementation; INDEX |
| Record Nr. | UNINA-9910455232903321 |
Yu-Lee Reginald Tomas <1964->
|
||
| New York, : Wiley, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Explicit cost dynamics [[electronic resource] ] : an alternative to activity-based costing / / Reginald Tomas Yu-Lee
| Explicit cost dynamics [[electronic resource] ] : an alternative to activity-based costing / / Reginald Tomas Yu-Lee |
| Autore | Yu-Lee Reginald Tomas <1964-> |
| Pubbl/distr/stampa | New York, : Wiley, c2001 |
| Descrizione fisica | 1 online resource (239 p.) |
| Disciplina | 658.15/52 |
| Collana | Wiley cost management series |
| Soggetto topico |
Direct costing
Cost accounting |
| ISBN |
1-280-34121-1
9786610341214 0-471-04711-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
EXPLICIT COST DYNAMICS; Contents; Nonallocation Cost Management; Cost Dynamics; Costs Must Still Be Reduced; CHAPTER 1 LIMITATIONS OF COST ACCOUNTING; Improving Profitability; Management Competence; Need to Account for Costs; Impact of Standard Costing on Operations; Activity-Based Costing; Need for Nonallocation Cost Management; CHAPTER 2 WHAT IS EXPLICIT COST DYNAMICS?; What Does the Name Explicit Cost Dynamics Mean?; Explicit Costs and Implicit Costs; Explicit Cost Dynamics Cost Definitions; Why is ECD Necessary?; CHAPTER 3 UNDERSTANDING EXPLICIT COST DYNAMICS COSTS; Cost Types; Total Cost
Total Cost as a Multidimensional FunctionManaging Total Cost; Objective of Cost Management; CHAPTER 4 PROFIT DYNAMICS; System Dynamics and Time; Explicit Profit Dynamics; CHAPTER 5 BASIC EXPLICIT COST DYNAMICS MEASURES; Traditional Approach; Progressive Approach; Activity-Based Costing Approach; Who Is Right?; Allocation; Can the Unit Price Be Determined?; Objective of Cost Management; Explicit Cost Dynamics Measures; Cost Recovery Ratio; Program Margin; Answer to the Example Using the ECD Approach; CHAPTER 6 DEGREE OF FREEDOM MANAGEMENT; Related Activities and Causal Relationships Degree of Freedom ManagementWhat Is a Degree of Freedom?; Creating and Destroying Degrees of Freedom; Coupled and Decoupled Decisions and Program Justification; CHAPTER 7 OPERATIONAL INCONSISTENCIES; Learning and Experience Curve; Economies of Scale; Optimum Order Quantities; Machine Utilization and Efficiency; Operation Balancing; CHAPTER 8 RESOURCE AND PROGRAM MANAGEMENT; Resource Costs; Resource Cost Dynamics; Program Costs; Program Types; CHAPTER 9 PRACTICAL USE; Time; Time and Operations Improvements; Addressing the Potential Danger of Transfer Costing Product and Service RationalizationOutsourcing and Make Versus Buy; Product Pricing Considerations Using CRR; CHAPTER 10 IMPLEMENTING EXPLICIT COST DYNAMICS; Organization; Programs; Cost Management; Systems and Technologies; Ensuring a Successful Implementation; INDEX |
| Record Nr. | UNINA-9910779969603321 |
|
Yu-Lee Reginald Tomas <1964->
|
||
| New York, : Wiley, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||